Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

For more information on trucking in Idaho, see trucking.idaho.gov and IFTA, Inc.

You can save time and postage by e-filing your IFTA returns and payments. You can also apply for your IFTA license, complete your annual license renewal, and reorder decals — all online.

Claiming a Refund

The information in this section applies to all IFTA licensees in all jurisdictions.

Use these forms to claim an Idaho fuels tax refund:

All fuel placed into the fuel supply tank of IFTA vehicles must be included in the fleet miles per gallon calculation when completing your IFTA tax return. If you use any of the supply tank fuel to operate power take-off (PTO) equipment (special fuels only) or auxiliary engines (special fuels and gasoline), you can apply for an Idaho fuels tax refund.

You can use only one of the following allowances to calculate your refund. All refund claims are subject to audit. Be sure to read IFTA Recordkeeping Requirements.

Allowances for power take-off and auxiliary engines

The following are approved allowances:

  • Gasoline/fuel oil/other liquids: .00015 gallons per gallon pumped
  • Bulk cement: .1858 gallons per ton pumped
  • Concrete: 30% of the gallons of fuel consumed
  • Refrigeration unit (reefer): .75 gallons per hour unit operated
  • Tree length timber: .0503 gallons per ton or 3.46 gallons per hour
  • Garbage compaction: 25% of the gallons of fuel consumed
  • Carpet cleaning: .75 gallons per hour unit operated
  • Concrete pumping: .142857 gallons per yard pumped

If there's no standard allowance listed for your particular power take-off or auxiliary engine, or if your PTO or auxiliary engine uses more fuel than the standard allowances listed, you can request a nonstandard allowance by contacting the Fuels Tax Policy Specialist. You must include documentation showing how you calculated the allowance you're requesting.

Use Form 75 and Form(s) 75-IC to compute the amount of fuels tax refund due. You must attach a copy of your IFTA return(s) for the same time period. Your refund claim can be filed for a period of one calendar quarter or more, but no more than one year. You can claim your fuels tax refund separately as a stand-alone refund claim. Or, if you're required to file an Idaho income tax return, you can claim your fuels tax refund by completing Forms 75 and 75-IC and claiming the refund amount on the appropriate line of your Idaho income tax return. You can contact other jurisdictions to see if they offer similar refunds.

Equipment with separate supply tank

Fuel for unregistered equipment with a separate supply tank (such as trailer reefer units) is exempt from fuels tax. Dye-added, nontaxed diesel fuel can be used in this kind of a separate tank. However, if Idaho fuels tax was paid on fuel used in unregistered equipment with a separate supply tank, you must submit a Form 75 to claim a fuels tax refund. Don't include this fuel on your IFTA return.

You can file Form 75 annually with your Idaho income tax return or by itself for any period of one month or more but no more than one year. If you're not required to file an Idaho income tax return, you can still claim this refund on a Form 75.

Propane and natural gas (gaseous fuels) tax payment alternative

IFTA licensees using propane or natural gas can buy an annual Gaseous Fuels Permit and decal instead of paying Idaho fuels tax on gaseous fuels. The decals are sold by Idaho distributors who dispense propane into registered motor vehicles. The yearly fee is based on vehicle weight rather than the gallons of fuel used. The fee is $208 per year for vehicles of more than 26,000 pounds gross vehicle weight. The permit is good for a 12-month period beginning July 1. If you buy your permit after July, the fee is prorated.

If a distributor incorrectly charges you the special fuels tax on fuel placed in a motor vehicle displaying a gaseous fuels decal, you can claim these gallons as tax-paid gallons on your IFTA return.

Gasoline users

Idaho doesn't have a fuels use tax reporting requirement for gasoline-powered vehicles reported under IFTA. However, the tax-paid gasoline that IFTA licensees buy in Idaho and use in another jurisdiction where a duplicate tax is assessed on gasoline, may be eligible for a gasoline tax refund if the fuel purchase meets Idaho's refund criteria. If you think you're eligible for this gasoline tax refund, contact Idaho's Fuels Tax Policy Specialist for assistance.

Idaho sales and use tax

If you use fuel off-highway or to operate refrigeration units or unregistered equipment and you either didn't pay fuels tax on the fuel purchase or got a fuels tax refund on the fuel, you may owe Idaho sales and use tax. You can pay the tax using your sales/use tax return (if you have a permit) or on Form 75 (if you don't file a sales/use tax return).

Publications

For more information on fuels tax refunds and how sales tax applies to motor fuels, See Publication FT-1, How Idaho Taxes Diesel Fuel, and Publication FT-3, Idaho Fuels Tax Refunds for Gasoline and Diesel Consumers.

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Last updated Jan. 10, 2012